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1. Refund of unutilized CENVAT Credit - surrender of registration - the appellant is entitled for refund claim of unutilized cenvat credit lying in their cenvat credit...

2. Refund of un-utilized cenvat credit - When time limit of refund claim is one year, there is no requirement that input credit claimed as refund should correspond to...

3. Refund of CENVAT Credit - time limitation - Rule 5 of CENVAT Credit Rules itself clearly specifying that such refund claims would be subject to “such safeguards,...

4. Refund of unutilized Cenvat credit - Other than Rule 5 of Cenvat Credit Rules, there is no other provision either in Cenvat Credit Rules, 2004 or in Central Excise...

5. Refund of CENVAT credit - The Tribunal observed that the refund claims were filed within the specified time frame after the introduction of the GST regime. It noted the...

6. Refund of Cenvat credit - Rule 5 – Power of Additional Commissioner to adjudicate refund claim - AT

7. Refund of unutilized CENVAT Credit - The Department has not raised any objection at the time of availing and utilizing the credit - when no objection was raised at the...

8. Refund of lying unutilized in their CENVAT credit account - at the time of availement of the cenvat credit, it was never disputed that the appellant is not entitled to...

9. CENVAT Credit - denial of Cenvat Credit on the ground that the appellant have taken the Cenvat Credit suo-moto as they have also filed the refund claim - The appellant...

10. Refund of unutilized CENVAT credit - at the time of availment of cenvat credit it was not disputed by the Revenue that these services are not ‘input services’. In the...

11. Denial of refund claim - There is no time limit prescribed in the law for issue of show-cause notice to reject a refund claim nor to sanction a refund claim. In the...

12. Refund of accumulated CENVAT Credit - time limitation - one year limitation as provided in Section 11B is applicable for claiming refund under Rule 5 of Cenvat Credit Rules.

13. Yearly Claim of refund of unutilized cenvat credit - Notification number 27/2012 contemplates for filing of refund claims of unutilised Cenvat credit quarterly, but it...

14. Refund of unutilised CENVAT Credits accumulated on account of export of services - The amendment to he Notification No. 27/2012-CE (NT) can have prospective effect and...

15. Refund of unutilized amount lying in Cenvat credit account post GST - no authority can sanction refund claim to be credited in Cenvat credit account - refund is allowed in cash